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....cording to the Indian law and in accordance with international law, including the U.N. Convention on the Law of the Sea; (b) the term "Thailand" means the territory of the Kingdom of Thailand, including its internal waters, its territorial seas, and any maritime areas over which the Kingdom of Thailand has sovereign rights or jurisdiction under international law; (c) the terms "....

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....n tax or Thai tax, but shall not include any amount which is payable in respect of any default or omission in relation to the taxes to which this Agreement applies or which represents a penalty or fine imposed relating to those taxes, as the context requires; (h) the term "national" means: (i) any individual possessing the nationality of a Contracting State; (ii) any legal person, ....